Spain’s digital tax reporting landscape continues to evolve. The Spanish Senate has approved a motion calling on the Government to align VERI*FACTU, the existing SII VAT reporting regime and the upcoming B2B e-invoicing mandate into a single framework that is consistent with the EU’s VAT in the Digital Age (ViDA) reforms.
Although the motion is not legally binding and does not change any existing implementation dates, it reflects growing political support for reducing complexity and creating a clearer long-term reporting strategy for businesses.
One roadmap instead of multiple reporting systems
The Senate is asking the Government to develop a coordinated roadmap that brings together three separate initiatives:
- Mandatory domestic B2B e-invoicing;
- VERI*FACTU certified invoicing;
- The existing Immediate Supply of Information (SII) VAT reporting regime.
The objective is to align these initiatives with the Digital Reporting Requirements (DRR) introduced under ViDA, avoiding multiple overlapping reporting obligations as European legislation develops towards 2030.
The proposal also highlights the need for:
- greater legal certainty for businesses;
- a coordinated implementation roadmap;
- transition periods that minimise repeated technology investments, particularly for SMEs.
No change to current implementation plans
It is important to note that the Senate motion does not change Spain’s current regulatory timeline.
The implementation of VERI*FACTU continues according to the existing schedule, while the domestic B2B e-invoicing programme also remains unchanged. As we explained in our previous article on Spain’s confirmed direction towards mandatory B2B e-invoicing in 2027, organisations should continue preparing based on the current legislation until official changes are announced.
A consistent direction towards ViDA
The motion fits within a broader European trend. Across the EU, member states are increasingly looking at how domestic reporting requirements can coexist with ViDA’s future Digital Reporting Requirements.
Spain has already taken several important steps over the past year. Earlier this month, the Government approved the ViDA transposition bill on second reading, bringing the European framework closer to national legislation. You can read more in our article on Spain’s ViDA digital VAT reporting bill.
At the same time, technical preparations continue. Earlier this year Spain also published the first technical blueprint for its public e-invoicing platform, giving software providers and businesses an early view of the future architecture.
What this means for businesses
While no new legal obligations have been introduced, the Senate’s proposal reinforces a clear message: Spain is seeking a more integrated digital reporting model rather than adding separate compliance requirements over time.
For organisations, this means that investments made today should not only support the upcoming domestic B2B e-invoicing mandate, but also remain flexible enough to accommodate future Digital Reporting Requirements under ViDA.
Businesses that have not yet started preparing should also consider the broader operational impact. Our article on the business impact of Spain’s B2B e-invoicing mandate outlines the organisational and technical considerations that extend beyond regulatory compliance.
Changes companies need to implement
- Continue preparations for Spain’s domestic B2B e-invoicing mandate based on the current timeline.
- Monitor future Government decisions regarding the alignment of VERI*FACTU, SII and ViDA.
- Assess whether current ERP and e-invoicing solutions can support future Digital Reporting Requirements.
- Build a flexible compliance strategy that can adapt as Spain’s reporting framework continues to evolve.
